Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Non reversal of outstanding CENVAT Credit while availing SSI Exemption - Rule 11 of CCR - appellant filed the declaration for opting the exemption. Now the duty cast on the department to verify whether they have discharged their obligation u/r 11(2) - demand set aside as beyond the period of limitation - AT
Non reversal of outstanding CENVAT Credit while availing SSI Exemption - Rule 11 of CCR - appellant filed the declaration for opting the exemption. Now the duty cast on the department to verify whether they have discharged their obligation u/r 11(2) - demand set aside as beyond the period of limitation - AT
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